Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 175.95

             (1)  A person has a shareholding interest in the company if the person is:

                     (a)  the beneficial owner; or

                     (b)  the trustee of a * family trust who is the owner;

of:

                     (c)  * shares in the company; or

                     (d)  an interest in * shares in the company.

             (2)  A person also has a shareholding interest in the company if:

                     (a)  the person has a shareholding interest in another company; and

                     (b)  the other company has a shareholding interest in the company (including one resulting from any other application or applications of this subsection).